1. This batch of writ petitions is by the owners of hotels and restaurants, some of them bar attached and others classified as 'star hotels' having above two stars. The petitioners challenge the validity of the Kerala Finance Act 18/1987 in so far as it relates to the imposition of sales-tax on item 57 of Schedule.1 and item 4 of Schedule V of the Kerala General Sales-tax Act (the Act for short). S.2(2) of the Finance Act amends S.5(1) substituting clauses (ii) and (iii) by clauses (ii) to (v) introduced by the amendment. The Schedules to the Act are also amended and the 5th Schedule is introduced by amending sub-section (1) of S.5. The Finance Act 18/1987 received the assent of the Governor of Kerala on the 20th of August, 1987 and was published in the Gazette on the same day. As per sub-s. (2) of S.1 the Finance Act, 1987 shall be deemed to have come into force on the 1st day of July, 1987. The Act as it stood prior to the amendment had totally exempted "cooked food including coffee, tea and like articles served in a betel, restaurant or any other place" as per 12 entry of the Third Schedule. Entry 12 of the Third Schedule was amended by adding the words "not falling